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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income (Loss) from Continuing Operations and Income Tax Expense | Significant components of income before income taxes and income tax expense for the fiscal years ended September 30, 2025, September 30, 2024 and September 30, 2023 consisted of the following:
(in thousands) |  | September 30, 2025 |  | September 30, 2024 |  | September 30, 2023
Components of income before income taxes: |  |  |  |  |  |
United States |  | $ | (42,814) |  |  | $ | 545,826 |  |  | $ | 817,853 |
Non-U.S |  | 24,224 |  |  | 41,411 |  |  | 32,437 |
(Loss) Income before income taxes |  | $ | (18,590) |  |  | $ | 587,237 |  |  | $ | 850,290 |
Income tax expense: |  |  |  |  |  |
Current: |  |  |  |  |  |
United States: |  |  |  |  |  |
Federal |  | $ | 26,763 |  |  | $ | 82,125 |  |  | $ | 110,714 |
State |  | 9,115 |  |  | 16,012 |  |  | 25,556 |
Non-U.S: |  | 8,745 |  |  | 12,859 |  |  | 11,261 |
Current income tax expense |  | $ | 44,623 |  |  | $ | 110,996 |  |  | $ | 147,531 |
Deferred: |  |  |  |  |  |
United States: |  |  |  |  |  |
Federal |  | $ | (40,278) |  |  | $ | 4,100 |  |  | $ | 12,670 |
State |  | (6,240) |  |  | 351 |  |  | 1,274 |
Non-U.S: |  | (1,520) |  |  | (1,082) |  |  | (1,085) |
Deferred income (benefit) tax expense |  | (48,038) |  |  | 3,369 |  |  | 12,860 |
Income tax expense |  | $ | (3,415) |  |  | $ | 114,365 |  |  | $ | 160,391 |
Schedule of Federal Income Tax Rate and Effective Income Tax Rate Reconciliation | Differences between the statutory federal income tax rate and effective income tax rate are summarized below:
(in thousands) |  | September 30, 2025 |  | September 30, 2024 |  | September 30, 2023
Statutory federal tax |  | 21 | % |  | 21 | % |  | 21 | %
Adjustments to reconcile to the effective income tax rate: |  |  |  |  |  |
State income taxes |  | 1 | % |  | 2 | % |  | 3 | %
Stock-based compensation |  | (5) | % |  | (2) | % |  | (1) | %
Foreign rate differential |  | (8) | % |  | — | % |  | — | %
Disallowed loss on sale of business |  | (23) | % |  | — | % |  | — | %
Solar tax credits |  | — | % |  | — | % |  | (5) | %
General business credits |  | 5 | % |  | — | % |  | — | %
Nondeductible executive compensation |  | (11) | % |  | 1 | % |  | — | %
Nondeductible goodwill |  | (16) | % |  | — | % |  | — | %
Pillar 2 Income Taxes |  | (1) | % |  | — | % |  | — | %
Foreign-derived intangible income |  | 1 | % |  | — | % |  | — | %
Non-deductible meals & entertainment |  | (2) | % |  | — | % |  | — | %
Changes in valuation allowances |  | 1 | % |  | — | % |  | — | %
Changes in reserves for uncertain tax positions |  | (7) | % |  | — | % |  | — | %
Nontaxable solar tax credits |  | 66 | % |  | (3) | % |  | — | %
Return to provision |  | (2) | % |  | — | % |  | — | %
Other |  | (2) | % |  | — | % |  | 1 | %
Effective income tax rate |  | 18 | % |  | 19 | % |  | 19 | %
Schedule of Components of Net Deferred Income Tax Assets | The components of the net deferred income tax assets are as follows:
(in thousands) |  | September 30, 2025 |  | September 30, 2024
Deferred tax assets: |  |  |  |
Accrued liabilities and reserves |  | $ | 38,820 |  |  | $ | 39,232 |
Tax loss and credit carryforwards |  | 20,506 |  |  | 20,436 |
Capitalized research and development |  | 10,854 |  |  | 8,446 |
Inventory |  | 17,089 |  |  | 14,274 |
Lease obligations |  | 42,544 |  |  | 46,179 |
Other |  | 1,939 |  |  | 1,121 |
|  | $ | 131,752 |  |  | $ | 129,688 |
Deferred tax liabilities: |  |  |  |
Property, plant and equipment |  | $ | (31,773) |  |  | $ | (40,373) |
Intangible assets |  | (11,961) |  |  | (43,487) |
Right-of-use assets, net |  | (38,932) |  |  | (44,722) |
Other |  | (5,820) |  |  | (6,609) |
|  | $ | (88,486) |  |  | $ | (135,191) |
Net deferred tax liability before valuation allowance |  | 43,266 |  |  | (5,503) |
Valuation allowance |  | (20,854) |  |  | (20,517) |
Net deferred tax liability |  | $ | 22,412 |  |  | $ | (26,020) |
Schedule of Reconciliation of Unrecognized Tax Benefits, Excluding Interest and Penalties | A reconciliation of the beginning and ending amount of unrecognized tax benefit, excluding interest and penalties, is as follows:
(in thousands) |  | For the period from September 30, 2022 to September 30, 2025
Balance as of September 30, 2022 |  | $ | 985 |
Additions based on tax positions related to prior years |  | (75) |
Additions based on tax positions related to current year |  | 1,792 |
Settlements |  | (121) |
Balance as of September 30, 2023 |  | 2,581 |
Additions based on tax positions related to prior years |  | 84 |
Additions based on tax positions related to current year |  | 1,287 |
Settlements |  | (585) |
Balance as of September 30, 2024 |  | 3,367 |
Additions based on tax positions related to prior years |  | 578 |
Additions based on tax positions related to current year |  | 754 |
Expiration of statute of limitations |  | (182) |
Balance as of September 30, 2025 |  | $ | 4,517 |
Schedule of Tax Years Subject to Examination | The following tax years remain subject to examination by the major tax jurisdictions as follows:
Jurisdiction |  | Years Open to Audit
United States |  | 2022, 2023 and 2024

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